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B.C. Reg. 202/2021, deposited July 12, 2021, under the PROVINCIAL SALES TAX ACT [section 242 (1)] and the BUDGET MEASURES IMPLEMENTATION ACT, 2021 [section 84 (2)]. Order in Council 476/2021, approved and ordered July 12, 2021.
On the recommendation of the undersigned, the Lieutenant Governor, by and with the advice and consent of the Executive Council, orders that, effective April 1, 2021, the Provincial Sales Tax Rebate on Select Machinery and Equipment Regulation, B.C. Reg. 78/2021, is amended as set out in the attached Schedule.
— S. ROBINSON, Minister of Finance; G. HEYMAN, Presiding Member of the Executive Council.
1 Section 1 of the Provincial Sales Tax Rebate on Select Machinery and Equipment Regulation, B.C. Reg. 78/2021, is amended in the definition of "ineligible investment" by repealing paragraph (a) and substituting the following:
(a) a vehicle other than the following:
(i) a zero-emission vehicle;
(ii) a bulldozer, excavator, forklift or paving machine, or similar machinery or equipment, if it is not a truck or a vehicle similar to a truck;
(iii) a mobile crane, or .
2 Section 3 (1) (h) is repealed and the following substituted:
(h) tax paid under the Act after the later of
(i) the latest date permitted by the Act, and
(ii) the last day of the month after the month in which the tax becomes payable under section 28 of the Act; .
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